A Tool for Redevelopment

The State of Arizona established the Government Property Lease Excise Tax (GPLET) as a tool to initiate development by reducing the operating costs of a project by substituting an excise tax in place of real property tax. The state statute establishes an excise tax for the building type of use and is calculated on the gross square feet of the building.

Currently state law dictates that excise tax does not continue for more than 25 years and requires that the land and improvements made to the land be conveyed to a government entity and leased back for private use. Properties located within a Central Business District and Redevelopment area are eligible for abatement of the excise tax for the first 8 years after the certificate of occupancy of the building is issued.

When utilizing GPLET, the City requires developers to adhere to the specific council-adopted policies before applying for development assistance. Click on the links below to review city polices:

- Policy for properties within the Central Business District (CBD) and a Redevelopment Area (RDA)

- Policy for properties within a Redevelopment Area (RDA) only

AZDOR GPLET

The Arizona Department of Revenue (AZDOR) tracks GPLET projects and their associated rates. Find information about the projects or get in contact with the Department of Revenue to learn more about their database.

City of Phoenix GPLET Parcel Database

Click on the following links below to review the list of parcels subject to GPLET statutes. To view copies of the documents for each parcel subject to the tax, please search using the city contract number or the Maricopa County Recorder’s number provided. Links to the applicable search pages are provided below under the "More Information" section.

In addition, you will find information on parcels not subject to the tax including exempt parcels, parcels in abatement and parcels that have a City Council approved development agreement authorizing the use of GPLET.

Per the provisions of A.R.S. 42-6202, leases that are exempt under ARS 42-6208, and in this case specifically A.R.S. 42-6208(15), residential rentals if the prime lessee is the occupant, and the provisions of the Privacy Act of 1974, codified at 5 USC 552a, the city has not listed any exempt public housing leases.

- Parcels subject to Excise Tax

- Parcels in abatement period

- Parcels that are exempt

- Parcels with development agreements

Application for Development Assistance

Find out how the City of Phoenix GPLET Application Process works. Phoenix Community and Economic Development team has provided a concise overview of the process with a guide to the application.

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Phoenix Workforce Housing Income Levels

As part of many of our GPLET projects, our city council has created language to ensure our community is able to afford the newer developments in Downtown Phoenix. Workforce housing is defined as 80%-120% of AMI for the latest Fiscal Year HUD has released the data. Follow the link below to see what the current income limits are for workforce housing in Phoenix.

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More Information

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Government Property Lease Excise Tax

​A Tool for Redevelopment​